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N

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Y

Refund Checks (up to 5) associated with a particular TIN/MFT/Tax Period.

See Command Codes BMFOR - COMPA in the table below.

Command Code:

Used to:

BMFOR

Access BMF retention tax modules from accounts that merged to a new TIN after the tax module had been dropped to retention.

BRTVU

Review the transcribed and posted data for BMF returns.

BNCHG (response screen for ENREQ input)

Enter an entity change to an account on the TIF.

CFINK

Access the Centralized Authorization File (CAF), which contains information on the type of authorization that a taxpayer has granted a representative.

COMPA

Manually compute penalties and interest. The correct definer must be used when calculating the penalty. Refer to the CC COMPA Definers chart below.

COMPA must be input with the correct definer to accurately manually compute penalties and interest. Follow the chart below for definer input.

Definer

Description

C

Before 01/01/1999 for a Non-Corporate Taxpayer.

Before 01/01/1995 for a Corporate taxpayer, regardless of the overpayment amount.

On or after 1/1/95 for a Corporate taxpayer and the overpayment amount is less than or equal to $10,000.00.

Note:

Note:

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